Selling to Australia: GST on low-value imports, explained
When overseas sellers must register for Australian GST, how the A$1,000 rule works, and how to show prices Australian shoppers expect.
General information as of October 2026, not tax advice. Check the Australian Taxation Office's guidance or an accountant before you register.
Australia was one of the first countries to tax cheap imported parcels at the point of sale. Since 1 July 2018, overseas businesses selling low-value goods to Australian consumers may have to charge Australia's goods and services tax (GST) at checkout.
The two numbers that matter
- A$1,000: goods worth A$1,000 or less (customs value) are "low value imported goods". GST on them is collected by the seller at checkout, not at the border.
- A$75,000: overseas sellers have to register for GST once their sales connected with Australia reach A$75,000 in a 12-month period.
GST is 10%.
If you're over A$75,000
You register for GST (overseas businesses can use the ATO's simplified GST registration), then:
- Charge 10% GST on low-value goods sold to Australian consumers.
- Lodge returns, usually quarterly, and pay the GST you collected.
- Show your registration on the shipment paperwork, so the parcel isn't taxed twice.
Sales to Australian businesses that are themselves registered for GST aren't charged GST under this rule, so it helps to let business buyers enter their ABN.
If you're under A$75,000
You don't have to register, and you don't charge Australian GST on low-value parcels. Keep an eye on the total, though: once you cross the threshold you'll need to register.
Orders over A$1,000
Goods over A$1,000 are taxed the traditional way: GST, any customs duty and processing charges are collected at the border, usually from the customer before the parcel is released. If you sell high-value items to Australia, consider shipping duties-paid so the customer isn't surprised.
Prices Australian shoppers expect
Australian consumer law requires prices shown to consumers to include all compulsory charges, including GST. If you're registered and charging GST, show GST-inclusive prices in AUD for Australian visitors.
With Shopify Markets you can set up an Australia market with AUD prices and tax-inclusive pricing. Shopify's tax settings let you add your Australian GST registration so it charges GST at checkout. See selling in multiple currencies for how rounding and shipping rates work per market.
Shipping to Australia
- Delivery times: from Asia, Europe or North America, budget a week or more for standard international post. Say so on your product page.
- Biosecurity: Australia has strict rules on plant material, wood, seeds, food and some animal products. Natural decor items, pet treats and anything organic may need checking.
- Returns: Australian consumer law gives buyers rights to a refund or replacement for faulty goods, whatever your store policy says.
Summary
| Situation | What happens |
|---|---|
| Goods up to A$1,000, you're registered | You charge 10% GST at checkout |
| Goods up to A$1,000, under A$75,000 sales | No GST charged by you |
| Goods over A$1,000 | GST and duty collected at the border |
Australia is a high-value market for Shopify stores, with a strong online shopping habit and AUD prices that often support healthy margins. Getting GST right up front keeps it that way.